Civic Intelligence

Kentucky Optometric Association

990 • Fiscal year 2021 • EIN 61-0592885

Jan 01, 2021 to Dec 31, 2021 • Filed on Aug 11, 2022

Organization ProfileWWW.KYEYES.ORG

View Organization Page

PO Box 572Frankfort, KY 40602

(502) 875-3516

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

68th percentile

0.27x

Higher debt load relative to assets than 68% of similar nonprofits.

2021 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

63rd percentile

0.31x

Higher debt load relative to revenue than 63% of similar nonprofits.

2021 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2021

Net Margin

37th percentile

6.1%

Higher net margin than 37% of similar nonprofits.

2021 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

25th percentile

$0

Higher top officer pay than 25% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2021 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2021

Asset Growth

67th percentile

19%

Faster asset growth than 67% of similar nonprofits.

2021 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

66th percentile

20%

Faster revenue growth than 66% of similar nonprofits.

2021 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets68th percentile

Assets

Up

$1,235,779

Up $197,602 (+19%) from 2020

Net Assets

Up

$899,298

Up $33,316 (+3.8%) from 2020

Liabilities

Up

$336,481

Up $164,286 (+95%) from 2020

Revenue And Expenses
Liabilities / Revenue63rd percentileNet Margin37th percentile

Revenue

Up

$1,099,797

Up $184,863 (+20%) from 2020

Expenses

Up

$1,033,121

Up $233,888 (+29%) from 2020

Net Income

Down

$66,676

Down $49,025 (-42%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth67th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0Assets 2010: $654,735Liabilities 2010: $160,178Net Assets 2010: $494,5572010Assets 2011: $653,933Liabilities 2011: $139,180Net Assets 2011: $514,7532011Assets 2012: $687,450Liabilities 2012: $114,313Net Assets 2012: $573,1372012Assets 2013: $780,861Liabilities 2013: $139,720Net Assets 2013: $641,1412013Assets 2014: $843,526Liabilities 2014: $173,094Net Assets 2014: $670,4322014Assets 2015: $809,539Liabilities 2015: $121,914Net Assets 2015: $687,6252015Assets 2016: $744,050Liabilities 2016: $117,358Net Assets 2016: $626,6922016Assets 2017: $837,084Liabilities 2017: $178,741Net Assets 2017: $658,3432017Assets 2018: $867,009Liabilities 2018: $209,867Net Assets 2018: $657,1422018Assets 2019: $920,416Liabilities 2019: $185,489Net Assets 2019: $734,9272019Assets 2020: $1,038,177Liabilities 2020: $172,195Net Assets 2020: $865,9822020Assets 2021: $1,235,779Liabilities 2021: $336,481Net Assets 2021: $899,2982021Assets 2022: $1,137,225Liabilities 2022: $302,000Net Assets 2022: $835,2252022Assets 2023: $1,266,164Liabilities 2023: $355,693Net Assets 2023: $910,4712023Assets 2024: $1,271,158Liabilities 2024: $325,150Net Assets 2024: $946,0082024

Highlighted filing

2021

Assets$1,235,779
Liabilities$336,481
Net Assets$899,298
Open 2021 Filing

Operations Trend

Revenue Growth66th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KExpenses 2010: $912,0412010Expenses 2011: $1,084,7542011Revenue 2012: $989,210Expenses 2012: $939,623Net Income 2012: $49,5872012Revenue 2013: $1,035,055Expenses 2013: $960,267Net Income 2013: $74,7882013Revenue 2014: $1,075,749Expenses 2014: $1,027,318Net Income 2014: $48,4312014Revenue 2015: $1,109,442Expenses 2015: $1,073,299Net Income 2015: $36,1432015Revenue 2016: $1,085,780Expenses 2016: $1,159,315Net Income 2016: -$73,5352016Revenue 2017: $1,079,608Expenses 2017: $1,056,741Net Income 2017: $22,8672017Revenue 2018: $1,068,865Expenses 2018: $1,053,890Net Income 2018: $14,9752018Revenue 2019: $1,104,300Expenses 2019: $1,056,554Net Income 2019: $47,7462019Revenue 2020: $914,934Expenses 2020: $799,233Net Income 2020: $115,7012020Revenue 2021: $1,099,797Expenses 2021: $1,033,121Net Income 2021: $66,6762021Revenue 2022: $1,149,939Expenses 2022: $1,105,476Net Income 2022: $44,4632022Revenue 2023: $1,148,291Expenses 2023: $1,113,775Net Income 2023: $34,5162023Revenue 2024: $1,230,084Expenses 2024: $1,215,671Net Income 2024: $14,4132024

Highlighted filing

2021

Revenue$1,099,797
Expenses$1,033,121
Net Income$66,676
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Aug 11, 2022
Return Version
2021v4.0
Gross Receipts
$1,386,727
Mission and Program Overview

Mission

To monitor changes in optometry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$799,081$939,421▲ $140,340
Land, Buildings, and Equipment, Net$55,083$100,303▲ $45,220
Cash and Non-Interest-Bearing Accounts$69,063$100,205▲ $31,142
Accounts Receivable$113,950$94,850▼ $19,100
Prepaid Expenses and Deferred Charges$1,000$1,000→ $0
Total Assets$1,038,177$1,235,779▲ $197,602
Liabilities
Deferred Revenue$4,717$173,048▲ $168,331
Accounts Payable and Accrued Expenses$102,523$98,478▼ $4,045
Unsecured Notes Loans Payable$64,955$64,955→ $0
Total Liabilities$172,195$336,481▲ $164,286
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$865,982$899,298▲ $33,316
Total Net Assets Fund Balance$865,982$899,298▲ $33,316
Total Liabilities and Net Assets / Fund Balance$1,038,177$1,235,779▲ $197,602

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$100,303$282,015$382,318
Compensation and Service Providers
Top Officer Pay25th percentile

Board Members and Trustees

NameTitle
Teshawna Sutton OdPresident
Mary Beth Emmick Morris OdPresident El
Christina Kreinest OdTrustee
Cory Bastin OdTrustee
Elaine Desario OdTrustee
Hannah Huffman OdTrustee
Howell Findley OdTrustee
Ian Mcwherter OdTrustee
L Alex Compton OdTrustee
Dwight M Burchett OdTrustee Emer
Joey Hammond Od1st Vice Pre
Leslie Cecil Od2nd Vice Pre
Dinah BevingtonExec Directo
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$825,437
Investment Income
$44,399
Other Revenue
$229,961
Change in Net Assets
$66,676
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$633,546
Salaries, Compensation, and Employee Benefits$399,575
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$361,488
Fees for Services Lobbying---$113,736
All Other Expenses---$54,672
Other Employee Benefits---$38,087
Travel---$29,980
Other Expenses---$19,100
Occupancy---$16,871
Insurance---$16,193
Depreciation Depletion---$8,299
Fees for Services Accounting---$6,100
Conferences and Meetings---$4,111
Fees for Services Legal---$3,996
Fees for Services Other---$3,500
Fees for Service Investment Mgmnt Fees---$2,130
Office Expenses---$402
Total Functional Expenses$0$0$0$1,033,121
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Total Nondeductible Lobbying and Political Cost$398,845
Current Year Nondeductible Lobbying and Political Cost$62,473
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 12C

“YES”

Form 990, Page 6, Part VI, Line 15A

“YES”

Form 990, Page 6, Part VI, Line 15B

“YES”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Kentucky Optometric Association
EIN
61-0592885
Address
PO BOX 572, FRANKFORT, KY 40602

Signing Officer

Name
Dinah Bevington
Title
Exec Director
Phone
5028753516
Signed
2022-08-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dinah Bevington
Legal Domicile
Ky
Voting Board Members
13
Independent Board Members
0
Employees
4

Preparer

Firm
Kelly King & Co
Address
6321 HIGHWAY 329, CRESTWOOD, KY 40014
Preparer
K J King CPA
Phone
5022415656
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“Annual conferences including various lecturers and business meetings”

Raw XML Appendix366 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/SavingsAndTempCashInvstGrp/BOYAmt0799081
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0939421
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AggregateReportedDuesNtcAmt047187
IRS990ScheduleC/AgreeCarryoverPriorYearInd0true
IRS990ScheduleC/CarriedOverAmt0351658
IRS990ScheduleC/DuesAssessmentsAmt0471867
IRS990ScheduleC/NonDedLbbyngPltclCyovAmt0336372
IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt062473
IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt0398845
IRS990ScheduleC/OnlyInHouseLobbyingInd0false
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0PART III-B: KENTUCKY OPTOMETRIC ASSOCIATION HAS AGREED TO CARRYOVER THE 336,372 IN EXCESS OF LOBBYING AND POLITICAL EXPENDITURES TO FUTURE TAX YEARS.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE C, PART IV
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0100303
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0282015
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0382318
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0100303
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ANNUAL CONFERENCES INCLUDING VARIOUS LECTURERS AND BUSINESS MEETINGS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2YES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3YES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4YES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01038177
IRS990/TotalAssetsEOYAmt01235779
IRS990/TotalAssetsGrp/BOYAmt01038177
IRS990/TotalAssetsGrp/EOYAmt01235779
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt01033121
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0172195
IRS990/TotalLiabilitiesEOYAmt0336481
IRS990/TotalLiabilitiesGrp/BOYAmt0172195
IRS990/TotalLiabilitiesGrp/EOYAmt0336481
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0865982
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0899298
IRS990/TotalProgramServiceRevenueAmt0825437
IRS990/TotalRevenueGrp/ExclusionAmt01042398
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt057399
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01099797
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01038177
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01235779
IRS990/TravelGrp/TotalAmt029980
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt064955
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt064955
IRS990/USAddress/AddressLine1Txt0213 STONEHEDGE STREET
IRS990/USAddress/CityNm0FRANKFORT
IRS990/USAddress/StateAbbreviationCd0KY
IRS990/USAddress/ZIPCd040601
IRS990/VotingMembersGoverningBodyCnt013
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0WWW.KYEYES.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DINAH BEVINGTON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXEC DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05028753516
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-08-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KENTUCKY OPTOMETRIC ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0KENT
ReturnHeader/Filer/EIN0610592885
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 572
ReturnHeader/Filer/USAddress/CityNm0FRANKFORT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd040602
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0611317455
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KELLY KING & CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06321 HIGHWAY 329
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CRESTWOOD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd040014
ReturnHeader/PreparerPersonGrp/PhoneNum05022415656
ReturnHeader/PreparerPersonGrp/PreparationDt02022-10-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0K J KING CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02022-11-02T10:39:18-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0DINAH
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0BEVINGTON
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

Document Assets

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,235,779
Liabilities
$336,481
Net assets
$899,298
Revenue
$1,099,797
Expenses
$1,033,121
Net income
$66,676
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.27$0.33$0.95$1.23$1.22$0.01
2023Detailed filing. Detailed filing data is available for this year.$1.27$0.36$0.91$1.15$1.11$0.03
2022Detailed filing. Detailed filing data is available for this year.$1.14$0.30$0.84$1.15$1.11$0.04
2021Detailed filing. Detailed filing data is available for this year.$1.24$0.34$0.90$1.10$1.03$0.07
2020Detailed filing. Detailed filing data is available for this year.$1.04$0.17$0.87$0.91$0.80$0.12
2019Detailed filing. Detailed filing data is available for this year.$0.92$0.19$0.73$1.10$1.06$0.05
2018Detailed filing. Detailed filing data is available for this year.$0.87$0.21$0.66$1.07$1.05$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.84$0.18$0.66$1.08$1.06$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.74$0.12$0.63$1.09$1.16$0.07
2015Detailed filing. Detailed filing data is available for this year.$0.81$0.12$0.69$1.11$1.07$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.84$0.17$0.67$1.08$1.03$0.05
2013Detailed filing. Detailed filing data is available for this year.$0.78$0.14$0.64$1.04$0.96$0.07
2012Summary only. Only limited summary data is available for this year.$0.69$0.11$0.57$0.99$0.94$0.05
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.65$0.14$0.51$1.08
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.65$0.16$0.49$0.91